The Comptroller & Auditor General (C&AG) heads the Indian Audit & Accounts Department. Comptroller & Auditor General derives his authority mainly from the provisions of Articles 149 to 151 of the Constitution. Article 149 envisages an Act of Parliament to regulate the duties and powers of the Comptroller & Auditor General. Parliament has enacted the Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, which came into force from 15th December 1971. The Act was amended by Act No. 58 of 1976.

Sections 10 to 12 of the Act deal with the responsibility of the Comptroller & Auditor General in relation to compilation of accounts of the Union, the States and the Union territories with legislatures. As per Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act 1971 the Comptroller & Auditor General of India shall be responsible for compiling the accounts of the Union and each State from the initial and subsidiary accounts rendered to audit and accounts offices under his control by treasuries, offices or departments responsible for the keeping of such accounts.

The Comptroller & Auditor General shall, also from the accounts compiled by him or [by the Government or any other person responsible in that behalf] prepare in each year accounts (including, in the case of accounts compiled by him, appropriation accounts) showing under the respective heads the annual receipts and disbursements for the purpose of the Union, of each State and each Union Territory having a Legislative Assembly, and shall submit those accounts to the President or the Governor of the State or Administrator of the Union territory having a Legislative Assembly, as the case may be, on or before such dates as he may, with the concurrence of the Government concerned, determine.

The Accountant General (A&E), Gujarat, discharges these functions relating to maintenance of accounts for the State Government of Gujarat and the Union territory of Dadra and Nagar Haveli on behalf of the C&AG. He also maintains the General Provident Fund accounts for the government employees(other than Class IV) of the State of Gujarat and the Union territory of Dadra and Nagar Haveli. The Divisional Accountants working in the PWD divisions of the State of Gujarat are appointed and their cadre controlled by the Accountant General (A&E).

:: Monthly Civil Accounts

The Accountant General (A&E) prepares and submits to the State government every month the monthly Civil accounts. This account is the summary of major head-wise transactions under receipts and payments. Details of revenues receipts and service head expenditure and amounts under debt, deposit, suspense and remittance heads are also given.

:: Finance Accounts

The Accountant General (A&E) prepares the Finance Accounts of the Government of Gujarat which presents the accounts of the receipts and outgoings of the government for the year, together with the financial results disclosed by the revenue and capital accounts, the accounts of the public debt and the liabilities and assets as worked out from the balances recorded in the accounts.

:: Appropriation Accounts

The Accountant General (A&E) also prepares the Appropriation Accounts of the Government of Gujarat which presents the accounts of sums expended during the year compared with the sums specified in the Schedules appended to the Appropriation Acts passed under Articles 204 and 205 of the Constitution of India.